How to Calculate Duties and Taxes on Imports to Poland involves understanding the European Union's Common Customs Tariff (CCT) and Polish Value Added Tax (VAT) rules. Import costs depend on the product's classification (10-digit TARIC code), its customs value, and the country of origin. While import duties are waived for shipments valued up to €150 (Duty De Minimis), VAT is due on all commercial imports, as the VAT de minimis threshold is €0. Compliance is managed through the National Revenue Administration (KAS) via the PUESC Portal.
Customs duties in Poland are governed by the EU’s Common Customs Tariff (CCT), which applies to all goods imported from outside the EU. The duty rate is determined by the product’s classification under the Harmonized System (HS) code. For import classification specific to Poland and the EU, the international 6-digit HS code is extended to the 8-digit Combined Nomenclature (CN) code, and further to a 10-digit TARIC code to incorporate EU-specific measures like anti-dumping duties or tariff suspensions. The duty is calculated as an ad valorem percentage of the customs value. Preferential duty rates may apply if the goods originate from a country with which the EU has a Free Trade Agreement (FTA), making the country of origin a critical factor in the calculation.
To accurately calculate import tax in Poland and determine the total landed cost, importers must first establish the customs value. The customs valuation basis used for calculating duty is the Cost, Insurance, and Freight (CIF) value. This means the dutiable value includes the price of the goods, plus the cost of transport (freight) and insurance up to the point of entry into the EU. The calculation of the total import tax calculator Poland result involves two main components: Customs Duty and Value Added Tax (VAT).
Customs Duty Calculation: The duty is calculated by applying the specific TARIC duty rate to the CIF value. Shipments with an intrinsic value (excluding freight and insurance) of €150 or less are exempt from customs duty, which is the Duty De Minimis threshold.
Import VAT Calculation: The standard VAT rate in Poland is 23%, with reduced rates of 8% and 5% applying to specific goods (e.g., certain foodstuffs, pharmaceuticals). The basis for VAT is the customs value (CIF) plus the amount of customs duty owed, and any applicable Excise Tax. Since the VAT de minimis threshold is €0, VAT is charged on virtually all commercial imports, regardless of how import duty is calculated in Poland. Importers can estimate their landed cost by summing the CIF value, the calculated duty, and the calculated VAT. For businesses, a special simplified procedure (Article 33a) allows for the non-cash settlement of import VAT in the periodic VAT declaration, improving cash flow.
Determine the Customs Value (CIF): Calculate the total value by adding the cost of the goods, the cost of freight, and the cost of insurance up to the EU border. This is the basis for duty calculation.
Classify the Goods: Identify the correct 10-digit TARIC code for the product to find the applicable duty rate and any non-tariff measures.
Calculate Customs Duty: Apply the TARIC duty rate to the CIF value. If the intrinsic value is €150 or less, the duty is typically 0% (Duty De Minimis).
Calculate Import VAT: Determine the VAT base by adding the Customs Value (CIF) + Customs Duty + Excise Tax (if applicable). Apply the Polish VAT rate (Standard 23%) to this total to find the final import tax in Poland.
Low-Value Shipment (Intrinsic Value €100): Duty is 0% (Duty De Minimis applies). VAT is calculated on the CIF value + Duty (€0). VAT is due and must be paid, unless the seller used the IOSS scheme.
High-Value Shipment (CIF Value €500): Full duty rate (e.g., 4%) is applied to the €500 CIF value. VAT (23%) is then applied to the total of €500 + calculated duty. Both duty and VAT are payable upon import.
Misclassifying the Goods: Using an incorrect HS code (especially a 6-digit code instead of the required 10-digit TARIC code) can lead to incorrect duty rates, delays, and penalties.
Ignoring the VAT De Minimis Change: Assuming a VAT exemption exists for low-value shipments. All commercial imports are subject to VAT (Tax De Minimis is €0).
Failing to Use IOSS: For B2C e-commerce, not using the Import One Stop Shop (IOSS) for shipments up to €150 means the customer will be charged VAT and a handling fee upon delivery, leading to a poor customer experience.
Poland implements the EU’s Import One Stop Shop (IOSS) for B2C distance sales of goods imported from third countries in consignments not exceeding €150. This scheme allows the non-EU seller to charge the Polish VAT rate (e.g., 23%) at the point of sale and remit it centrally, ensuring a smoother customs process for the buyer. Additionally, Polish VAT-registered businesses can apply for a Simplified VAT Procedure (Article 33a), which allows them to defer the payment of import VAT at customs clearance and account for it in their periodic VAT return, subject to meeting specific compliance requirements.
The calculation is based on the Customs Value (CIF: Cost, Insurance, Freight), the 10-digit TARIC code, the country of origin, and the Polish VAT rate (Standard 23%).
Yes, the Duty De Minimis threshold is €150. Shipments with an intrinsic value of €150 or less are exempt from customs duty, but are still subject to VAT.
The standard Value Added Tax (VAT) rate on imports to Poland is 23%. Reduced rates of 8% and 5% apply to specific categories of goods.
Customs declarations are processed through the national electronic system, the PUESC Portal, which is managed by the National Revenue Administration (KAS). The new import handling system is called AIS/IMPORT PLUS.